SAEXRW

EC

Taxonomy modelCOREP

SACapital

Requirements

template taxonomy

• all possible items for this template

ET

dimension taxonomies

SAEX

RW

EC

Taxonomy modelCOREP

SACapital

Requirements

template taxonomy

• all possible items for this templateET

dimension taxonomies

central bank specific taxonomy

• items selected by the central bank within a tuple

centralbank

SAEXRW

EC

Taxonomy modelCOREP

SACapital

Requirements

ET

dimension taxonomies

<context id="context-1"><entity>

<identifier scheme="www.sample.com">entity-1</identifier><segment>

<dims:dimensionalMetaData> <dims:dimensionMember dimensionRef="id_et"> et:TotalByExposureType</dims:dimensionMember> <dims:dimensionMember dimensionRef="id_ec"> ec:Institutions</dims:dimensionMember> <dims:dimensionMember dimensionRef="id_rw"> rw:TwentyPercent</dims:dimensionMember> <dims:dimensionMember dimensionRef="id_saex"> saex:PastDue</dims:dimensionMember>

</dims:dimensionalMetaData></segment> …

<t-sa-cr:ExposureValue contextRef="context-1" unitRef="unit-1" precision="19">22000</t-sa-cr:ExposureValue>

centralbank

Pros (1/2)COREP

easy to build and implement very flexible (each template could be connected with every dimension)

easy to maintain because of the division in several taxonomies

the calculation linkbase can be used for all taxonomies slim taxonomy because of using the context to build up the multi-dimensions

Pros (2/2)COREP

the connections between the template taxonomy and the dimensions are built up in the instance document the taxonomy can be extended by central banks

the COREP taxonomy will be a reference for the new functionality of multi-

dimensions in XBRL new for XBRL but valid according the

specification 2.1

Cons (1/2)COREP

a calculation is only possible in one context with software that exist todayno XBRL validation of the dimensions in the context till new software appearsactual validations are implemented using xml schema onlyno limitation of the dimensions in the templates is possible all templates can be connected with all dimensions

Cons (2/2)COREP

multi-dimensions in XBRL are not specified yet and should be discussed in the XBRL specification or domain groupwith the actual version of the dimensions the instance documents show the connections between templates and their possible dimensions